Client importance and earnings quality : an analysis of the moderating effect of managerial incentives for target beating versus auditors' incentives to avoid reputational losses and litigation
Year of publication: |
December 2015
|
---|---|
Authors: | Park, Bum-Jin |
Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 44.2015, 168, p. 427-457
|
Subject: | auditor independence | client importance | earnings management | earnings targets | income-increasing discretionary accruals | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Gewinn | Profit | Dienstleistungsqualität | Service quality | Prinzipal-Agent-Theorie | Agency theory | Leistungsanreiz | Performance incentive | Rückstellung | Accrual |
-
Pott, Christiane, (2014)
-
Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan, (2014)
-
Impact of audit quality on earnings management : an empirical analysis in the Indian context
Khushboo, (2021)
- More ...
-
What triggers firms to appoint outside directors beyond the legal minimum requirement?
Park, Bum-Jin, (2018)
-
Audit committee compensation, best practices and audit fees
Park, Bum-Jin, (2019)
-
Audit committee compensation, best practices and audit fees
Park, Bum-Jin, (2019)
- More ...